Aisa Financial Planning Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03621676

Aisa Financial Planning Limited

Filleted Unaudited Financial Statements

For the year ended

30 November 2025

Aisa Financial Planning Limited

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		11,498		13,639

Current assets

Debtors: due within one year	6	99,582	90,222
Debtors: due after more than one year	6	26,965	37,727
Cash at bank and in hand		116,921	177,031
		---------	---------
		243,468	304,980

Creditors: amounts falling due within one year	7	63,960		78,741
		---------		---------
Net current assets			179,508		226,239
			---------		---------
Total assets less current liabilities			191,006		239,878

Provisions

Taxation including deferred tax	818	2,936
	---------	---------
Net assets	190,188	236,942
	---------	---------

Capital and reserves

Called up share capital	200	200
Profit and loss account	189,988	236,742
	---------	---------
Shareholders funds	190,188	236,942
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Aisa Financial Planning Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

Mr C R Tutton

Director

Company registration number: 03621676

Aisa Financial Planning Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 5, The Grain Store, Manor Farm Yard Coate, Devizes, England, SN10 3LP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents income earned during the year in respect of commission, and represents value of work done in the year in respect of fees for long-term contracts and contracts for on-going services. New business is treated as earned once an agreement with a product provider is signed. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Research expenditure

Research expenditure is written off in the period in which it is incurred.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 10 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 December 2024	53,838	53,838
Additions	5,042	5,042
	--------	--------
At 30 November 2025	58,880	58,880
	--------	--------
Depreciation
At 1 December 2024	40,199	40,199
Charge for the year	7,183	7,183
	--------	--------
At 30 November 2025	47,382	47,382
	--------	--------
Carrying amount
At 30 November 2025	11,498	11,498
	--------	--------
At 30 November 2024	13,639	13,639
	--------	--------

6. Debtors

Debtors falling due within one year are as follows:

	2025	2024
	£	£
Trade debtors	43,198	43,499
Other debtors	56,384	46,723
	--------	--------
	99,582	90,222
	--------	--------

Debtors falling due after one year are as follows:

	2025	2024
	£	£
Other debtors	26,965	37,727
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	14,839	8,379
Social security and other taxes	39,374	59,788
Other creditors	9,747	10,574
	--------	--------
	63,960	78,741
	--------	--------

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are £23,800 (2024: £32,200).

9. Directors' advances, credits and guarantees

During the year the company made advances to and received repayments from a director. Interest has been charged at the official HMRC rate on any overdrawn loan account balances greater than £10,000. There are no repayment terms.

	2025	2024
	£	£
Amounts advanced	–	45,000
Amounts repaid	10,900	5,571
Balance due to the company at the year end	28,529	39,429